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TMI Blog2014 (1) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... can be filed before the Tribunal - the order of DRP which has not adjudicated the issues on merits - The direction of DRP to AO is binding on AO so assessee also could not represent before AO against the additions made in the draft order – thus, the request of the assessee has to be accepted in the interest of justice - the matter restored to the DRP to adjudicate all the issues on the objections filed by the assessee as per law by way of speaking order after giving the assessee a reasonable opportunity of hearing – Decided in favour of Assessee. - IT Appeal No. 7980 (Mum.) of 2010 - - - Dated:- 23-7-2013 - I.P. BANSAL AND SHRI P.M.JAGTAP , JJ. For the Appellant : Nitesh Joshi. For the Respondent : Ajeet Kumar Jain. ORDER:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sale of HP card machine to Truetzscheler Textile Machinery (Shanghai) Co. Ltd., an Associate Enterprise (AE). On the facts and circumstances of the case, the price charged to AE being arm's length price, addition of Rs. 3,84,640 made ought to be deleted. (ii) disallowing a sum of Rs.18,02,161/- u/s.14A as against Rs.3,37,293/- disallowed by the appellant. On the facts and in the circumstances of the case, the additional disallowance of Rs.14,64,868/- ought to be deleted. (iii) disallowing discount of Rs. 8,00,975/- on the ground that it is not related to the business. On the facts and circumstances of the case, the addition made ought to be deleted. (iv) not dealing with the claim of assessee on allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered. The assessee had filed a letter before DRP for withdrawing the objections. If DRP was of the view that assessee did not have option to withdraw the objections once they have been filed then as per rules of natural justice it was required to adjudicate objections filed by the assessee. Instead Ld. DRP has directed the AO to pass assessment order in consonance with the draft assessment order. This action of DRP has prevented the assessee from availing the other alternative of filing the appeal before Ld. CIT(A). If that door is closed then matter has to be first adjudicated either by DRP or by Ld. CIT(A) and then appeal can be filed before the Tribunal. Now what is available before the Tribunal is the order of DRP which has not adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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